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ITAT Ahmedabad Restores 35(1)(ii) Deduction Claim for Gujarat Cancer Society Donation
Case Law Details
- Case Name
- Rashmikant Bhaichandbhai Shah Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ahmedabad
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Rashmikant Bhaichandbhai Shah Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad Restores Alternate Deduction Claim: AO to Examine Donation to Gujarat Cancer Society u/s 35(1)(ii)
The Ahmedabad Bench (SMC) of the ITAT allowed the assessee’s appeal for AY 2021-22 for statistical purposes by restoring the matter to the Assessing Officer for fresh examination. The assessee had made a donation of ₹2.15 lakh to the Gujarat Cancer Society and initially claimed deduction under section 80GGA, which was disallowed in the intimation under section 143(1) on the ground that the assessee had business income.
The a...
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